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Expert Analysis

NY Tax Talk: New ALJs, New Rules, Apportionment, Bundling

By Elizabeth Cha and Periklis Fokaidis ( December 4, 2025, 5:40 PM EST) -- This article is part of a quarterly column that examines recent developments in New York tax law. In this installment, we focus on appointments to the New York City Tax Appeals Tribunal, rules implementing corporate business tax changes, apportionment, and the sales tax consequences of bundling software....

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